|Cơ quan ban hành:||Thủ tướng Chính phủ||Số công báo:||Đã biết|
|Số hiệu:||08/2000/QĐ-TTg||Ngày đăng công báo:||Đang cập nhật|
|Loại văn bản:||Quyết định||Người ký:||Nguyễn Tấn Dũng|
|Ngày ban hành:||17/01/2000||Ngày hết hiệu lực:||Đang cập nhật|
|Áp dụng:||Đã biết||Tình trạng hiệu lực:||Đã biết|
|Lĩnh vực:||Thuế-Phí-Lệ phí , Doanh nghiệp|
Quyết định 08/2000/QĐ-TTg của Thủ tướng Chính phủ về việc miễn, giảm thuế thu nhập doanh nghiệp đối với các hộ kinh doanh công thương nghiệp và dịch vụ bị thiên tai, hoả hoạn, tai nạn bất ngờ
THE PRIME MINISTER OF GOVERNMENT
SOCIALIST REPUBLIC OF VIET NAM
Hanoi, January 17, 2000
ON ENTERPRISE INCOME TAX EXEMPTION AND REDUCTION FOR HOUSEHOLDS ENGAGED IN INDUSTRIAL, COMMERCIAL AND SERVICE BUSINESS AND SUFFERING FROM UNEXPECTED NATURAL DISASTERS, FIRES OR ACCIDENTS
THE PRIME MINISTER
Pursuant to the Law on Organization of the Government of September 30, 1992;
Pursuant to Enterprise Income Tax Law of May 10, 1997;
Pursuant to Decree No. 30/1998/ND-CP of May 13, 1998 of the Government detailing the implementation of the Enterprise Income Tax Law;
At the proposal of the Minister of Finance at Official Dispatch No. 1874/TC-TCT of April 22, 1999 and Official Dispatch No. 6061/TC-TCT of December 2, 1999,
Article 1.- To exempt or reduce enterprise income tax for households engaged in industrial, commercial and service business, which due to unexpected natural disasters, fires or accidents, have suffered from loss in property and goods for business and production. The tax exemption and reduction levels shall be calculated according to loss percentages, but must not exceed the value of the damaged property and goods. The tax exemption and reduction duration shall be calculated from the month they resume their business; more concretely as follows:
1. To exempt the enterprise income tax for 1 year, if the loss represents above 80% of value of the property and/or goods for production and business.
2. To exempt the enterprise income tax for 6 months, if the loss represents above 60% up to 80% of value of the property and goods for production and business.
3. To reduce the enterprise income tax by 50% for 6 months, if the loss represents from 30% to 60% of value of the property and goods for production and business.
4. To reduce the enterprise income tax by 50 % for 3 months, if the loss represents less than 30% of value of the property and goods for production and business.
5. For households engaged in industrial, commercial and service business that have fully observed the accounting regulations and the invoice and voucher regime and have paid taxes as declared, if it is possible to determine the concrete value of property and goods damaged by unexpected natural disasters, fires or accidents, thus leading to business loss, they shall be entitled to carry forward such loss according to the provisions in Article 37, Decree No. 30/1998/ND-CP of May 13, 1998 of the Government detailing the implementation of the Enterprise Income Tax Law.
Article 2.- The Minister of Finance shall provide detailed guidance for the implementation of this Decision.
Article 3.- This Decision takes effect after its signing.
Article 4.- The ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government, the presidents of the People's Committees of the provinces and centrally-run cities shall have to implement this Decision.
FOR THE PRIME MINISTER